LOUISE BLICHFELDT FJORD

LOUISE BLICHFELDT FJORD

Louise Blichfeldt Fjord
Associate Partner and Assistant Professor, Ph.D.

E-mail: lbf@corit.dk
Mobile: +45 51 21 05 20

Louise advises on all matters within Danish and international corporate tax law. She possesses a special expertise within the field of corporate taxation, international tax law, digitalized business models, incentive schemes, transactions and structuring, investments, M&A and transfer pricing.

Moreover, Louise is a leading expert on international tax treatment of highly digitalized business models, with a specific emphasis on blockchain, cloud computing, and intermediary platforms. Louise holds a Ph.D. degree in this topic focusing on the allocation of taxing rights under tax treaties.

Louise has, for several years, been active in the academic world primarily as academic staff and by lecturing at Copenhagen Business School. Further, Louise is national correspondent and summary author for IBFD.

Finally, Louise is representative of the Danish branch of Young IFA Network (Dansk Skattevidenskabelig Forening).

Professional experience

2023 –               Associate Partner, CORIT Advisory
2021 –               Assistant Professor, Copenhagen Business School, Frederiksberg
2021 – 2023     Director, CORIT Advisory
2018 – 2021     Senior Associate, CORIT Advisory
2018                  Visiting PhD., International Tax Program, New York University School of Law, New York, USA
22015 – 2018   Associate, CORIT Advisory

Education

2021                  Ph.D. Fellow, Copenhagen Business School, Frederiksberg 2018-2021
2016                  Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2015                  London School of Economics and Political Science, Advanced Corporate Finance, United Kingdom
2014                  Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg

Publications

2023

  •  Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive, Intertax, Volume 51, Issue 6/7 [pre-publication] (2023) pp. 1 – 15, co-author: Mark Ørberg.
  • The Digital Transformation of Tax Systems, Indiana Journal of Global Legal Studies, Vol. 30 #1, Indiana University Maurer School of Laws, p. 227-272, co-author: Peter Koerver Schmidt.

2022

  • “Cahiers de droit fiscal international”, vol. 106B: Big data and tax – domestic and international taxation of data driven business, p. 303-320, IFA, co-author: Jakob Bundgaard.

2021

  • “Allocation of the Right to Tax Income from Digital Products and Services – A legal analysis of international tax treaty law”, Copenhagen Business School, CBS LAW, PhD Series No. 27.
  • “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
  • “Taxation and Value Creation”, IFBD, Chapter 17, p. 341-352.
  • “The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States”, Intertax (vol. 49, issue 8/9).

2020

  • “Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings”, Intertax, Volume 48, Issue 10, p. 879-903.
  • “Taxable Presence and Highly Digitalized Business Model”, Tax Notes International, Vol. 97, No. 9, (30 pages), co-author: Jakob Bundgaard.

2019

  • “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Henrik Guldhammer Nielsen and Michael Tell.
  • “Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt”, SR.2019.0346, SR-Skat, (10 pages).
  • “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service”, World Tax Journal, 2019 vol. 11, issue 3, (25 pages).
  • “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, Intertax, 2019, vol. 47, issue 5 and 7, (15 pages), co-author: Autilia Arfwidsson.
  • “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Michael Tell.

2018

  • “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, 2018, (26 pages), co-author: Peter Koever Schmidt.
  • “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018, (3 pages), co-author: Katja Dyppel Weber.
  • “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR-skat, 2018, SR.2018.308, (6 pages), co-authors: Katja Dyppel Weber and Michael Tell.
  • “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States”, Intertax, 2018, (9 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
  • “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 2018, (4 pages), co-author: Jakob Bundgaard.
  • “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018, (4 pages), co-author: Katja Dyppel Weber.
  • “Skattemæssig behandling af virtuelle valutaer”, TfS, 2018, 1, Karnov Group, (12 pages), co-author: Katja Dyppel Weber.

2017

  • “Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group, (4 pages), co-author: Jakob Bundgaard.
  • “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228, (7 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.

2016

  • “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, SKAT Udland 2016/11, (12 pages), co-author: Jolande Lærke Jørnsgård.